The ATO on Wed 17.12.2014, issued the following Class Rulings:

  • CR 2014/103: Return of capital: Altona Mining Limited;
  • CR 2014/104: Transfer of assets from Caledonia Australia Trust to Caledonia Australia No 2 Trust;
  • CR 2014/105: Transfer of assets from Caledonia Global Investment Trust to Caledonia Global Investment No 2 Trust;
  • CR 2014/106: Transfer of assets from Caledonia (Private) Investment Trust to Caledonia (Private) Investment No 2 Trust;
  • CR 2014/107: Transfer of assets from Caledonia Small Caps Trust to Caledonia Small Caps No 2 Trust; and
  • CR 2014/108: Asset Resolution Limited – Return of Share Capital

[LTN 244, 17/12/14]